Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 13

（Correction of Declaration Statement）A declarant shall not change the contents of the Declaration Statement after making a declaration of foreign exchange settlement against the New Taiwan dollar. However a declarant may apply to the Bank for correcting the Declaration Statement through a banking enterprise under any of the following circumstances:1. The declarant has unintentionally submitted untruthful information, has provided evidence to which, and has submitted an opinion letter issued by a lawyer, a certified public accountant, or a banking enterprise indicating the same.2. The declarant has already been penalized pursuant to Paragraph 1, Article 20 of the Act for intentionally making an untruthful declaration.If a certificate of foreign exchange settlement against the New Taiwan dollar prepared pursuant to Paragraph 3, Article 4 is found to be inconsistent with the original evidencing document, the provisions of Paragraph 2, Article 14 shall apply mutatis mutandis to the correction of the certificate.